Get Accounting Best Practices, Sixth edition PDF

By Steven M. Bragg

ISBN-10: 0470561653

ISBN-13: 9780470561652

Compliment for Accounting top Practices 6th Edition"For a complete, but easy-to-read advisor to solving these all-too-common shortcomings on your accounting division, glance no extra than this glorious publication. Steve Bragg presents hundreds and hundreds of fixes, a lot of them requiring strangely little time or expense whereas delivering a convenient advisor to universal implementation pitfalls . . . i might suggest this worthy ebook to a person who's trying to improve their present procedures, even if as a result of progress of their enterprise, compliance with Sarbanes-Oxley, or simply as a part of their ongoing development process."—Martyn Webster, CPA, Director of FinanceXenoPort, Inc."This ebook is necessary to working an effective and actual accounting division. using RFID know-how to trace records is one of the invaluable instruments during this newest version. A required learn for the tough accounting manager's role."—Jason Charet, CPA"I've used Steve Bragg's Accounting top Practices books for years as a resource of rules for development. just like the prior variations, the 5th variation has a couple of new, actionable most sensible practices in addition to refinements of these rules said in earlier versions. The books are large adequate of their standpoint in order that approximately any association may well locate rules which could pay again the price of the publication repeatedly over."—John Temmerman, Controller, Evangelical Lutheran Church in America"What a superb source! i've been within the accounting box for over 20 years, and that i used to be nonetheless capable of achieve perception into enhancing methods inside my place of work. thank you for placing all of it in a single book!"—Tina M. Thomas, CPA, CTP, Controller, Goodman & corporation, LLP

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Extra info for Accounting Best Practices, Sixth edition

Sample text

Before implementing this best practice, there are a few issues to review. One is that the receiving staff must be properly trained in how to enter receipts into the computer. If they are not, receipts information will be inaccurate, probably resulting in the accounts payable staff going back to manual matching, since it is the only way to ensure that invoices are accurately paid. Another issue is ensuring that the existing accounting software allows the receiving personnel to enter receipts information.

The accounting staff can then scan the information and decide if the variances require further analysis or if they can be paid as is. This best practice automates an existing manual process without a large number of changes. When deciding to use this best practice, it is useful to compare the savings from eliminating manual matching to the added cost of keying all the documents into the central database. There may also be an expense associated with installing the matching software in the system, though it is usually an integral part of the more advanced accounting packages.

If so, drop both the dash and the “IN” from the invoice number. The numbering convention should specify what type of alternate identifier to use if there are several options available; otherwise, the data entry staff may enter a different number, resulting in a possible duplicate payment. Cost: Installation time: 3–10 Automate Three-Way Matching The three-way matching process is a manual one at most companies; that is, a clerk matches a supplier invoice to a company purchase order and a receiving document in order to ensure that the correct quantities (and costs) ordered are the same ones received and billed.

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Accounting Best Practices, Sixth edition by Steven M. Bragg

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